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4. Cohen Manufacturing is trying to determine the equivalent units for conversion costs with 2,000 units of ending work in process at 80% completion and 14,000 units were started and are 100% complete as to materials. There are no beginning units in the department. The conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period if the weighted average method is used? a. 16,000 b. 15,600 C. 1,600 d. 13,600 e. None of the above